Forms and guides
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Special tax code application (IR23BS)


This form can also be used to apply for a special tax rate for schedular payments.

Complete this form if you're applying for a special tax code or special tax rate. Tax can then be deducted at a rate that suits your individual circumstances.

If you or your company receive schedular payments you only need to apply for a special tax rate if you want to use a rate lower than the minimum that you can use.

A special tax code cannot apply to an income-tested benefit.

You will need your IRD number. If you do not know this you can find it in your myIR Secure Online Services account or on letters or statements from us.

Once completed, post your application to us. We will let you know the rate to use as soon as we have processed your application.

You may wish to keep a copy of this form for your personal records.

List of postal addresses for Inland Revenue